MBN 500-1200 Buildings, LLC v. Alabama Department of Revenue (Appeal from Shelby Circuit Court: CV-18-900604).

Summary

The Supreme Court of Alabama affirmed the circuit court judgments upholding the Shelby County tax assessments of MBN 500-1200 Buildings, LLC and MBN Building 300, LLC. Justice Cook filed a special concurrence explaining that the expert testimony of the county’s chief appraiser was properly admitted under Rule 702(a) and therefore not subject to the Daubert reliability test. He also suggested that the legislature consider adopting Daubert for all expert testimony and that the assessment methodology might be improved by including REIT‑owned properties. The Court’s decision leaves the lower‑court verdicts intact.